Amendment to RMO 9-76, as amended by RMO 2-77, on the numbering of income tax returns.

January 25, 1991 REVENUE MEMORANDUM ORDER NO. 09-91 SUBJECT : Amendment to RMO 9-76, as Amended by RMO 2-77, on the Numbering of Income Tax Returns TO : All Revenue Regional Directors, Revenue District Officers, RISSI General Manager, and Others Concerned Relative to the provisions of RMO _____, prescribing updated procedures for receiving, handling and processing of Income Tax Returns (ITRs), the procedure in assigning "Assessment Number", now called "Document Locator Number (DLN)" is hereby amended. cd i I. Numbering of Returns 1. The Revenue District Offices (RDOs) and the International Tax Affairs Division (ITAD) shall be responsible for assigning a DLN on every ITR which shall be made up of the following new components: No. of Digits a. Revenue District Code 3 b. Classification Code 2 c. Year of the Return 2 d. Serial Number 6 The Revenue Region Code previously prescribed, is dropped considering that the Revenue District Code already determines the Region. 2. The Revenue District Code is the Revenue District Office Number of FTR (Foreign Tax Return) in the case of ITRs received from abroad by the International Tax Affairs Division (ITAD). 3. The new Classification Codes are as follows: Type of Return Code First Digit Taxable: Tax due is equal to or 1 exceeds taxes withheld/ quarterly payments if any Exempt: No tax due, no taxes 2 withheld/quarterly payments Refundable Taxable: Taxes withheld/ 3 quarterly payments exceed tax due Refundable Exempt: No tax due but 4 with taxes withheld/ quarterly payments Kind of Return Field Second Digit BIR Form No. 1701 1 BIR Form No. 1701A 2 BIR Form No. 1701C 3 BIR Form No. 1702 (including 1702Q) 4 BIR Form No. 1702A-1 5 BIR Form No. 1704 (revised 1979) 6 Examples: 13 - code for taxable 1701C 42 - code for refundable exempt 701A 4. For numbering purposes of taxpayers filing corporate returns on the Fiscal Year (FY) basis, their year of return is the previous year for those whose FY ended on July 31 of the previous year or any of the months thereafter up to June 30 of the current year. Corollary to this, those whose FY ended on July 31 of the current year or any of the months thereafter up to June 30 of the subsequent year will have the current year for their year of the return. The year when a particular return is actually filed is immaterial for determining the year of the return. TO ILLUSTRATE: End of Fiscal Year Year of Return July 31, 1990 1990 August 31, 1990 1990 September 30, 1990 1990 October 31, 1990 1990 November 30, 1990 1990 December 31, 1990 1990 January 31, 1991 1990 February 28, 1991 1990 March 31, 1991 1990 April 30, 1991 1990 May 31, 1991 1990 June 30, 1991 1990 July 31, 1991 1990 August 31, 1991 1990 September 30, 1991 1991 October 31, 1991 1991 November 30, 1991 1991 December 31, 1991 1991 January 31, 1992 1991 February 29, 1992 1991 March 31, 1992 1991 April 30, 1992 1991 May 31, 1992 1991 June 30, 1992 1991 July 31, 1992 1992 Example: a) A company in Cavite City whose FY ends March 31, 1990 and filed the 452nd taxable corporate final return (1702) in 1990 shall be assigned this DLN; 036-14-89-000452 b) A company in Mandaluyong whose FY ends November, 1990, and filed the 33rd taxable corporate final return (1702) in 1991 shall be assigned this DLN; 031-14-90-000033 5. Serial Numbers assigned in accordance with the following instructions: a) The serial number for individual (BIR Form Nos. 1701, 1701A, 1701C), general professional partnership (BIR Form No. 1704), and corporate/partnership annual ITR (BIR Form No. 1702) consists of six (6) digits and starts with 000001 for each classification in every district office until all the returns received for the year by the BIR are completely numbered. The year when a particular return is actually filed is immaterial for determining the year of the return. Examples: An exempt individual who in 1991, filed the first 1701 return for 1990 and whose address is in Marikina shall be assigned this DLN: 35A-21-90-000001 A taxable individual who filed in 1991 the 57th 1701A return for 1990 and whose address is in Pasig shall be assigned this DLN: 035-12-90-000057 An exempt individual who filed in 1991 the 41st 1990 1701C return abroad and forwarded to ITAD by the foreign post shall be assigned this DLN: FTR-23-90-000041 A taxable general professional partnership in Cabanatuan City which filed in 1991 the 9th 1704 return for 1990 shall be assigned this DLN: 20-16-90-000009 A taxable corporate/partnership final return in Zamboanga City which filed the 12th 1702 return for 1990 shall be assigned this DLN: 70-14-90-000012 b) The serial number for quarterly corporate returns (BIR Form No. 1702Q) (including partnerships taxable as corporations and other associations) consists of six (6) digits wherein the last digit shall represent the quarter for which the filing is made (Q-1st quarter; R-2nd quarter and S-3rd quarter). The serial number shall be sequential during a particular year regardless of the quarter for which the filing is made. Examples: A taxable first quarter (1702Q) for 1990 by a corporation (Corporation X) as the first quarterly return filed in 1991 in Cebu City shall be assigned this DLN: cd i 60-14-90-00001Q A taxable second quarter for 1990 by another corporation (Corporation Y) as the second return filed in 1991 in Cebu City shall be assigned this DLN: 60-14-90-00002R The second quarter return for 1990 of Corporation X as the 715th quarterly return filed in 1991 - 60-14-90-00715R The third quarter return for 1990 of Corporation X as the 17th quarterly return filed in 1992 - 60-14-90-00017S 6. Tentative returns shall not be given any DLN, instead this number shall be assigned to the final return when subsequently filed. II. Repealing Clause All prior instructions, orders, circulars and other existing issuances or portions thereof inconsistent with this Memorandum Order is hereby amended or modified accordingly. III. Effectivity This Memorandum Order shall apply for all returns received starting January, 1991. All internal revenue officers and employees concerned are hereby enjoined to comply strictly with the procedures prescribed in this Order. (SGD.) JOSE U. ONG Commissioner of Internal Revenue